Tax wiki
s. 158
PART I — Income Tax · DIVISION I — Returns, Assessments, Payment and Appeals · Payment of Tax
Payment of remainder
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
Where the Minister mails a notice of assessment of any amount payable by a taxpayer, that part of the amount assessed then remaining unpaid is payable forthwith by the taxpayer to the Receiver General.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 158 links to the one before it.
Enacting and amending legislation
- 1970-71-72, c. 63, s. 1“158”; 1980-81-82-83, c. 48, s. 115; 1985, c. 45, s. 89
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 158.